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Division 7A – The distributable surplus minefield paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 30 Apr 15 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • legislation - Division 7A
  • reduction in amounts of dividends s109Y
  • distributable surplus - some case law
  • S109Y - continuing issues for the ATO
  • taxation outside Division 7A.

 

 

Author profile

Damian O'Connor CTA
Damian is the Managing Principal of the specialist taxation firm Tax + Law. He has more than 40 years experience in tax and commercial and family legal issues in Brisbane and Melbourne. His experience includes 23 years with the Australian Taxation Office and as a tax partner of a national law firm. He is a regular presenter for The Tax Institute, professional development providers, professional associations and universities. - Current at 12 April 2017
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This was presented at Division 7A The Distributable Surplus Minefield .

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Author(s):  Hall & Wilcox Lawyers

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Division 7A – The distributable surplus minefield

Author(s):  Damian O'CONNOR

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